Disposed¶17

Nafis Ahmed v. Superintendent of Central Tax & Anr.

Delhi HC2 Feb 2026W.P.(C)/1455/2026

Case brief

AI extract

What is this about?

Delhi High Court; W.P.(C) 1455/2026; Nafis Ahmed v. Superintendent of Central Tax & Anr.; CM APPL. 10918/2026; clarification of order dated 02.02.2026; pre-deposit; Sub-clause (b) of Sub-section 6 of Section 107 and proviso; 10% of remaining amount of tax in dispute; order under appeal; tax liability already discharged; appeal against tax, penalty and interest; matter listed for 26.02.2026; Justices Nitin Wasudeo Sambre and Ajay Digpaul.

What the court decided

AI extract

Nafis Ahmed Vs Superintendent of Central Tax & Anr. — Delhi HC (2026) — LawSathi Research

¶1

$~45

¶2

IN THE HIGH COURT OF DELHI AT NEW DELHI

¶3

- W.P.(C) 1455/2026

¶4

NAFIS AHMED .....Petitioner

¶5

Through: Mr. Lalitendra Gulani, Mr. Mohit Pugalia, Mr. Tanuj Kumar Takkar, Ms. Gayatri Srivastava, Advs.

¶6

versus

¶7

SUPERINTENDENT OF CENTRAL TAX & ANR. .....Respondents Through: Mr. Shubham Tyagi SSC, CBIC with Ms. Navruti Ojha, Mr. Rishabh Chauhan, Advs.

¶8

CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

¶9

O R D E R % 17.02.2026

¶10

CM APPL. 10918/2026 ( fresh by petr. for clarification of order dt. 02.02.2026)

¶11

The present writ was disposed vide order dated 02^nd February 2026.

¶12

The petitioner has sought clarification of the same as according to him, though, the appeal is preferred against the tax liability, the interest and the penalty, he has already discharged the tax liability.

¶13

In such an eventuality, drawing support from the Sub-clause (b) of Sub-section 6 of Section 107 and proviso thereto, it is the contention of the counsel for the petitioner that he is not liable to make any pre-deposit, even if, he is challenging the liability of tax, penalty and interest. He would claim

¶14

This is a digitally signed order.

¶15

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/02/2026 at 13:09:07

¶16

that a pre-deposit to the extent of 10% of the same of the remaining amount of tax in dispute arising from the order under appeal is provided as against which he has discharged the liability of tax by depositing the same.

¶17

At the request of the counsel for the respondent, list on 26^th February 2026.

¶18

NITIN WASUDEO SAMBRE, J

¶19

AJAY DIGPAUL, J

¶20

FEBRUARY 17, 2026/ sky/ok

¶21

This is a digitally signed order.

¶22

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 20/02/2026 at 13:09:07

Nafis Ahmed v. Superintendent of Central Tax & Anr.

Case brief

What is this about?

What the court decided

Nafis Ahmed v. Superintendent of Central Tax & Anr.

Case brief

What is this about?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

UOI & Ors. Vs Kasturi Devi

Bhartiya Postal Emp Unoin & an Vs U.O.I & Anr.

Urmila Devi Vs UOI & Ors.

Attar Singh Kashyap Vs UOI & Ors.

Pravin Pandurang Mokal & Anr. Vs the District Medical Board

Lakshay Creation Vs Income Tax Officer Ward 60(7) Delhi

Rwa Dwarka Punarwas Colony (Regd.) Vs Municipal Corporation of Delhi

Bhuneshwar Vats Vs Municipal Corporation of Delhi & Ors.

Saharsh Bhalla Vs the High Court of Delhi and Anr.

M/S Calibrated Healthcare Systems India Private Limited Vs Union of India & Ors.

Mohd Asif Vs Union of India & Ors.

Lovelesh Singhal Proprietor Shivani Overseas Vs Central Board of Indirect Taxes Andcustoms Substituted for Central Board of Excise and Customs & O

Al Saad Traders through Its Proprietor Anash Vs Commisisoner of Central Tax & Ors.

Singla Trading Co. through It Proprietor Mr. Hari Dass Singla Vs Commissoner of Central Goods and Service Tax & Anr.